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International Accounting
 

Methodical aspects of inclusion of intellectual property rights in a commercial turn

Vol. 14, Iss. 23, JUNE 2011

Available online: 22 June 2011

Subject Heading: Managerial accounting

JEL Classification: 

Gerasimov B.I. doctor of economic sciences, professor of chair of economic analysis and quality, Tambov state technical university
econa@admin.tstu.ru

Satalkina N.I. candidate of economic sciences, associate professor of chair of economic analysis and quality, Tambov state technical university
satalkina_ni@freemail.ru

Terekhova G.I. candidate of economic sciences, associate professor of chair of economic analysis and quality, Tambov state technical university
econa@admin.tstu.ru

Spiridonov S.P. candidate of economic sciences, associate professor of chair of economic analysis and quality, Tambov state technical university
s_spiridonov@pisem.net

Article offered exclusive techniques to assess the results of intellectual activity and calculating the cost of software product created in budgetary scientific and educational institutions.

Keywords: intellectual property activities, intangible assets, inventory

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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